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100 results for “condonation of delay”+ Disallowanceclear

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Key Topics

Section 153C85Section 143(3)78Section 25061Addition to Income58Condonation of Delay53Section 26351Section 80P45Deduction42Disallowance40

SATPUDA FOUNDATION,AMRAVATI vs. INCOME TAX OFFICER, WARD-2, NAGPUR

In the result, assessee’s appeal is allowed

ITA 143/NAG/2021[2017-18]Status: DisposedITAT Nagpur03 Jun 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Abhay Y. Marathe
Section 11Section 11(2)Section 12ASection 139(1)Section 143(2)Section 143(3)Section 234A

disallowing the claim of the assessee u/s 11(2) of the Income Tax; therefore order passed is unjustified, unwarranted and excessive. 4. On the facts and circumstances the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre erred in not considering the circular of CBDT which clearly states delay should be condoned

Showing 1–20 of 100 · Page 1 of 5

Section 153A39
Section 6829
Section 80P(2)(a)27

SANJAY SHANKARRAO JADHAO,AMRAVATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE, AMRAVATI

In the result, appeal filed by the assessee is allowed

ITA 198/NAG/2023[2016-17]Status: DisposedITAT Nagpur06 May 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri K.P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 250

condone the delay in filing the present appeal and proceed to dispose off the appeal on merits. However, a cost of ` 5,000, is levied upon the assessee for the delay in filing the petition, which should be paid to the account of The Nagpur High Court Legal Service Committee. In all fairness, the learned Counsel for the assessee agreed

PANHERA GRAMIN BIGARSHETI SAHAKARI PAT SANSTHA MARYADIT,BULDHANA vs. ITO WARD-2, KHAMGAON, KHAMGAON

In the result, appeal filed by the assessee is allowed for statistical purposes only

ITA 520/NAG/2024[2020-21]Status: DisposedITAT Nagpur05 Mar 2025AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 250Section 80P(2)(a)

disallowance of deduction claimed u/s 80P(2)(a)(i) of Rs 49,90,406/-. 3. Whether in the facts and circumstances of the case, the learned CIT(A) is justified in not condoning the delay

INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR vs. DEENDAYAL SEVA PRATISHTHAN, YAVATMAL

In the result, appeal by the Revenue stands dismissed

ITA 572/NAG/2024[2021-22]Status: DisposedITAT Nagpur21 Mar 2025AY 2021-22

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore B. PhadkeFor Respondent: Shri Abhay Y. Marathe
Section 11Section 12Section 138

condone the delay and take on record the written statement is hereby quashed and set aside. It is directed that the written statement, already filed, be taken on record and the same be considered in accordance with law. It is reported that an interim injunction application is pending before the learned Trial Court since long. We direct the learned Trial

SANT TUKDOJI NAGRI SHAHKARI PAT SANSTHA LIMITED, HINGANGHAT,HINGANGHAT vs. ITO WARD - 2, WARDHA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 356/NAG/2024[2020-21]Status: DisposedITAT Nagpur20 Dec 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 144Section 234ASection 80P(2)(a)Section 80P(4)

condonation of delay and adjudicated the various grounds on merits. Dismissal of appeal is not in accordance with law. 2 Sant Tukdoji Nagri Sahakari Pat Sanstha Ltd. 3. The order passed by A.O. u/s 144 r.w.s. 144B of I.T. Act 1961 is illegal, invalid and bad in law. 4. The income assessed by A.O. at Rs.78,52,056/- is illegal

VIDHI MINERALS AND ALLOYS PRIVATE LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-3, NAGPUR

In the result, appeal of the assessee is allowed

ITA 219/NAG/2024[2013-14]Status: DisposedITAT Nagpur29 Jan 2025AY 2013-14

Bench: Shri V. Durga Rao

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 143(2)Section 143(3)Section 250(6)Section 36(1)(iii)Section 37Section 43B

condonation of delay. He submitted that the explanation offered by the assessee company with regard to the delay in filing the appeal before the learned CIT(A) is an afterthought and therefore, the learned CIT(A) has rightly confirmed the disallowance

VNIT KARMACHARI SAHAKARI PAT SANSTHA,NAGPUR vs. ITO WARD 1(5), NAGPUR

In the result, appeal of the assessee is allowed

ITA 162/NAG/2024[AY 2020-21]Status: DisposedITAT Nagpur28 Jan 2025

Bench: Shri V. Durga Rao

For Appellant: Shri Abhay Agrawal, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 143(1)Section 250(6)Section 80P

disallowing claim of deduction u/sec.80P of the Act and dismissed the appeal of the assessee by not condoning the delay

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE AT NGP, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 186/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

disallowed the voluntary contribution on the basis of registration u/s. 12AA; therefore, order U/s. 263 is unjustified, unwarranted and excessive; 6. The appellant seeks permission to add any other ground of appeal or amend or alter the aforesaid ground of appeal;” ITA 186, 211 & 212/Nag/2025 (A.Y. 2015–16) Shree Sant Bhojaji Maharaj Deosthan Ajansara 2. At the time of hearing

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 212/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

disallowed the voluntary contribution on the basis of registration u/s. 12AA; therefore, order U/s. 263 is unjustified, unwarranted and excessive; 6. The appellant seeks permission to add any other ground of appeal or amend or alter the aforesaid ground of appeal;” ITA 186, 211 & 212/Nag/2025 (A.Y. 2015–16) Shree Sant Bhojaji Maharaj Deosthan Ajansara 2. At the time of hearing

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) -4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 211/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

disallowed the voluntary contribution on the basis of registration u/s. 12AA; therefore, order U/s. 263 is unjustified, unwarranted and excessive; 6. The appellant seeks permission to add any other ground of appeal or amend or alter the aforesaid ground of appeal;” ITA 186, 211 & 212/Nag/2025 (A.Y. 2015–16) Shree Sant Bhojaji Maharaj Deosthan Ajansara 2. At the time of hearing

VNIT KARMACHARI SAHAKARI PAT SANSTHA,NAGPUR vs. ITO WARD 1(5), NAGPUR, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 134/NAG/2024[2019-20]Status: DisposedITAT Nagpur25 Oct 2024AY 2019-20

Bench: Shri V. Durga Rao

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 250Section 80P(2)(a)

condonation of delay in filing appeal without issuing any prior show cause notice thereby, denying opportunity of being heard to the assessee. 2 VNIT Karmachari Sahakari Pat Sanstha ITA no.134Nag./2024 3. Whether on the facts and in law, the learned CIT(A) erred in not appreciating the fact that, due date to file the appeal fell within COVID

GIMATEX KAMGAR KARMACHARI PAT SANSTHA,HINGANGHAT DIST WARDHA vs. ITO WARD-2,, WARDHA

In the result, appeal of the assessee is allowed

ITA 218/NAG/2024[2018-2019]Status: DisposedITAT Nagpur28 Jan 2025AY 2018-2019

Bench: Shri V. Durga Rao

For Appellant: Shri Ganesh Kakani, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 143(1)Section 250(6)Section 80P

disallowing the claim of deduction u/sec.80P of the Act. 3. Aggrieved by the order of the Assessing Officer/CPC, Bangaluru, the assessee carried the matter in appeal before the learned CIT(A) with a delay of 1332 days duly explaining the reasons. However, the learned CIT(A) was not satisfied with the reasons furnished for the delay of 1332 and dismissed

SHRI PANKAJ NANDLAL AGRAWAL,NAGPUR vs. DCIT-CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 317/NAG/2024[2017-18]Status: HeardITAT Nagpur12 Dec 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 250

condoning the delay in filing the present appeal. The reason for the delay in filing the appeal, as contained in the said application, are as under:– “The appellant most respectfully begs to submit as under that: - 1. The appellant has received the CIT (Appeal) Orders dated 08/02/2024 for Assessment Years

SHRI PANKAJ NANDLAL AGRAWAL,NAGPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 316/NAG/2024[2017-18]Status: HeardITAT Nagpur12 Dec 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 250

condoning the delay in filing the present appeal. The reason for the delay in filing the appeal, as contained in the said application, are as under:– “The appellant most respectfully begs to submit as under that: - 1. The appellant has received the CIT (Appeal) Orders dated 08/02/2024 for Assessment Years

SHRI PANKAJ NANDLAL AGRAWAL,NAGPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 318/NAG/2024[2018-19]Status: HeardITAT Nagpur12 Dec 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 250

condoning the delay in filing the present appeal. The reason for the delay in filing the appeal, as contained in the said application, are as under:– “The appellant most respectfully begs to submit as under that: - 1. The appellant has received the CIT (Appeal) Orders dated 08/02/2024 for Assessment Years

SHRI PANKAJ NANDLAL AGRAWAL,NAGPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 315/NAG/2024[2015-16]Status: HeardITAT Nagpur12 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 250

condoning the delay in filing the present appeal. The reason for the delay in filing the appeal, as contained in the said application, are as under:– “The appellant most respectfully begs to submit as under that: - 1. The appellant has received the CIT (Appeal) Orders dated 08/02/2024 for Assessment Years

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 400/NAG/2024[2014-15]Status: DisposedITAT Nagpur04 Mar 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Madhav VichoreFor Respondent: Shri Abhay Y. Marathe
Section 56(2)Section 56(2)(viib)

condone the delay of 446 days in filing the present appeal and admit the same for adjudication on merit. 5. Facts in Brief:– The assessee is a Private Limited Company engaged in the business of Automobiles and Auto Parts. During the year under consideration, the assessee–company allotted addition 2,00,000 shares for a premium of ` 40, per share

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCITACIT CIRCLE-3 , NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 498/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 560/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 559/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash